To amend the Internal Revenue Code of 1986 to allow for deductions for the performance of certain services by a taxpayer, and for other purposes.

Summary

This bill allows a deduction from gross income (above-the-line deduction) for expenses incurred by an employee if such expenses are for construction tools, personal protective clothing and gear, and other expenses necessary for the employee to be able to work. This allowance is an exception to the general rule that employee expenses are not deductible business expenses.

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Timeline

1. 27 July 2023

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 27 July 2023

   Introduced

   Introduced in House

   Source: IntroReferral

3. 27 July 2023

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 27 July 2023 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 27 July 2023

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 27 July 2023

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 27 July 2023

  Open at official source

Sponsors

• Nikki Budzinski · D · Sponsor
• Marcus Molinaro · R · Sponsor
• Rep. Lawler, Michael [R-NY-17] · R · Cosponsor
• Rep. Garcia, Robert [D-CA-42] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → Tax Fairness for Workers Act
• related to ← Tax Fairness for Workers Act